Khums

For the city in Libya, see Al-Khums.

In Islam, khums (Arabic: خُمْس Arabic pronunciation: [xums]) refers to the required religious obligation of Muslims to pay one-fifth (20%) of their acquired wealth from certain sources toward specified causes. It is treated differently in Shia and Sunni Islam. This tax is paid to the imam, caliph or sultan, representing the state of Islam, for distribution between the orphans, the needy, the (stranded) traveler, and the descendants of Islamic prophet Muhammad. In some jurisdictions, khums is paid on minerals extracted in regions under the control of the state. Khums is separate from other Islamic taxes such as zakat and jizya.

In Sunni Islam, the scope of khums has been the spoils of war (Arabic: الْغَنيمَة, romanized: al-ghanima). In Shia Islam, the scope of khums includes spoils of war, objects obtained from the sea (al-ghaws), treasure (al-kanz), mineral resources (al-ma'adin), business profits (arbaah al-makaasib), lawful (al-halaal) gain which has become mixed with unlawful (al-haraam), and the sale of land to a dhimmi.

Overview

The Arabic term khums literally means one-fifth. In Islamic legal terminology, it means one-fifth of certain items that a person acquires as wealth must be paid to the state of Islam. This is one of many forms of tax in Islamic jurisprudence that applies on ghanima and fay. In the early and middle history of Islam, ghanima was property and wealth that was looted by the Muslim army after attacking the unbelievers. Fay was that property and wealth that was gained from confiscation without strife, that is if the unbelievers refused to fight or violently opposed the raid. Over time, the concept and scope of ghanima was expanded by Islamic scholars, and variations emerged between Sunni and Shia scholars over interpreting the definition of ghanima. Similarly, the percentage of fay was expanded to 100% using Quran 59:7, thus placing it beyond khums. The 80% amount left after paying the 20% khums, was distributed among the army commander and soldiers who attacked the unbelievers.

Sunni, Imami and Zaydi Shia jurisprudence concerning khums differ in significant ways. Key topics of debate include the types of wealth subject to khums, the methods of its collection and distribution, and the categories of recipients (asnāf).

The institution of khums has its origins in pre-Islamic Arab custom, where the chief received one-fourth (mirbā') or one-fifth of the war booty along with the ṣafw al-māl (any part of the booty that particularly attracted him). The remaining booty was typically shared among the raiders who accompanied the chief, but the chief retained the right to dispose of the booty as he saw fit. Under Islam, the management and distribution of war booty became a state responsibility due to the large amounts of booty involved. The straightforward pre-Islamic Arab practice of division was inadequate for the more complex circumstances resulting from the Muslim conquests.

In the Quran

Muslim scholars agree that the khums was introduced in Islam when Quran 8:41 (called ayat al-khums or ayat al-ghanīma) was revealed:

And know ye that whatever of a thing ye acquire a fifth of it is for God and for the Apostle and for the (Apostle's) near relatives and the orphans and the needy and the wayfarer, if ye believe in God and that which we sent down...

Regarding the circumstances of its revelation, there is disagreement between exegetes. One account mentions that Abd Allah b. Jahsh independently designated one-fifth of the spoils taken from raiding the Quraysh at Nakhla — the first spoils obtained under Islam — for Muhammad shortly before the Battle of Badr (2/624), and this practice was later confirmed by the Quran. Other sources suggest that khums was introduced at various times, including during Badr itself, after the victories over Banu al-Nadir (4/625) or Banu Qurayza (5/627), during the conquest of Khaybar (7/628), or even as late as the Battle of Hunayn (8/630). However, it is generally believed that Quran 8:41 abrogated Quran 8:1 (called ayat al-anfāl, which had allowed Muhammad to distribute the spoils from the Battle of Badr as he deemed appropriate). Thus, Quran 8:41 is thought to have been revealed sometime after Badr, with some sources indicating that the rule of khums was first applied to the booty acquired from the victory over the Jewish tribe of Banu Qaynuqa (2/624).

During Muhammad's lifetime

Khums is mentioned in Sahih Hadith. According to Sahih al-Bukhari (a Sunni reference), when the delegates of the tribe of 'Abdul-Qais met Muhammad and asked him some advice, he told them to pay "Khums (i.e. one-fifth) of the war booty to Allah". As mentioned in Sahih Muslim (a Sunni reference), since Muhammad appointed someone as a leader, he recommended some principals such as "Fight in the name of Allah and in the way of Allah. Fight against those who disbelieve in Allah. Make a holy war, do not embezzle the spoils [of war, booty]".

Muhammad taught paying khums as a fundamental religious duty. Two people who collected khums for Muhammad are identified as Mahmiya b. Jaz' and Abd Allah b. Ka'b al-Ansari. Ali b. Abi Talib was appointed by Muhammad to distribute the portion of khums allocated to his near relatives.

Muhammad received one-fifth of the booty allocated to him in God's name, alongside two additional categories of shares from the booty: the ṣafw al-māl, (the select item that Muhammad chose for himself before the booty was distributed) and his share as a participant in the battle alongside other warriors. The remaining four-fifths of the booty was to be distributed among the troops who accompanied the Prophet.

The common view is that during Muhammad's lifetime, khums was divided into five shares, with Muhammad receiving a share allocated "for God and the Prophet" (referred to as khums al-khums). This share was used by Muhammad to support himself and his immediate family and the other shares were directed toward his kin and community needs. A minority, including the Basran Quran scholar Abu al-'Aliya Rufay b. Mihran al-Riyahi (d. 90/708 or 96/714) and, as reported occasionally, his mentor Ibn Abbas (d. 68/687-8), argued that a separate sixth share designated for God existed which was meant for the maintenance of the Kaaba. Muqatil b. Sulayman (d. 150/767) stated that khums was divided into four parts, with one part representing the shares of God, Muhammad, and Muhammad's family.

After Muhammad's death

Shortly after the death of Muhammad, the allocation of khums to the various groups mentioned in Quran 8:41 became a source of disagreement. The main issue revolved around how to treat the first three groups specified in the verse—God, the Prophet, and his family—with particular contention regarding the latter two. Muhammad's successor Abu Bakr (r. 632-34) reportedly sought the opinions of the Muslims regarding the shares belonging to Muhammad and his family, receiving a variety of perspectives on the matter. Some advised him to redistribute these shares among the other recipients, while others argued that they should be allocated for preparations for war, such as acquiring horses and weapons. According to Ibn Abbas (d. 687-88), who is frequently cited in this context, Umar (r. 634-44) proposed using the khums to cover marriage expenses and debts for the unmarried members of the Muhammad's family. When Muhammad's closest relatives demanded their entire share, Umar refused their request.

During the caliphates of Uthman (r. 644-56) and Ali (r. 656-61), the practice of dividing the khums into three parts—one for orphans, one for the poor, and one for travelers—became well-established. As a relative of Muhammad, Ali was inquired about the family's share and noted that while they had been compensated until the conquests of Sus and Ahwaz, their share was discontinued thereafter.

Another account states that Ali once asked Muhammad to establish a law ensuring the continuation of his family's share after his death, which was enacted. This arrangement reportedly lasted until the final days of Umar, who ended the allocation of the share to the Prophet's family when revenues increased. There were subsequent concerns about Ali potentially making a similar decision.

Sunni jurisprudence

Sunni exegetes interpret Quran 8:41 as specifically referring to war booty; however, there is considerable disagreement among them regarding the circumstances of its revelation, its interpretation, and how applicable it is after Muhammad's death. Scholars of the four Sunni Schools of fiqh—Hanafi, Maliki, Shafi‘i and Hanbali—have historically considered khums' 20% tax to be applicable on ghanayam (property, movable and immovable) booty seized in any raid or as a result of actual warfare, as well as buried treasure or resources extracted from land, sea, or mines. Others, such as Abu Ubayd and Qardawi, say the khums applies to any windfall for Muslims, but not to income as is the case according to Shia scholars.

Hanafi

The 8th century Hanafi scholar Abu Yusuf stated, according to Abdulaziz Sachedina, that the khums collected was historically distributed into three equal portions: one for Muhammad, which went to the caliph (or sultan) after Muhammad's death; the second portion to the family of Muhammad; and the third portion shared among Muslim orphans, the poor, and wayfarers. Abu Hanifa stated that the portion meant for Muhammad and his family should be used instead for amassing weapons and growing the Muslim army for further raids and wars against unbelievers. Al-Shaybani interpreted Abu Hanifa to be suggesting that the collected khums tax should be spent equally on Muslim orphans, the poor and warfarers.

Maliki

Malik ibn Anas, the founder of the Maliki sect of Sunni Islam, stated that the right to spend the khums belonged to the caliph (Imam) after the death of Muhammad, and he had freedom to dispose of the 20% khums tax collected from war booty between the poor and the rich as he wishes, and that he may, if he desired, give any part of the khums tax to Muhammad's family.

Shafi'i

Al-Shafi‘i, the founder of the Shafii madhhab (school of thought) of Sunni Islam, provided two scenarios on how 20% khums tax on seized raid and war booty was to be spent. He explained that during the time Muhammad was alive, khums was divided into five portions, the first portion was for Allah and Muhammad and given to Muhammad, the second portion was for Muhammad's family members, the remaining three to the Muslim poor, orphans and wayfarers. After Muhammad's death, the khums tax was divided into four portions, one for the family of Muhammad, and the other three for the general good of all Muslims.

Most Muslim scholars after Al-Shafi'i agreed that a portion of the 20% khums tax should go to the descendants of Muhammad, but they disagreed on who these rightful descendants were. These Islamic scholars also concurred that khums tax should be spent, among other things, to maintain the Muslim army and for the general good of the Muslims.

Shia jurisprudence (Ja'fari)

While Sunni exegetes consider Quran 8:41 to relate to war booty (ghanīma) while Imami and Zaydi scholars consider the phrase annamā ghanimtum ("what you acquire") to refer to wealth more generally. Khums, in the Ja'fari Shia tradition, is applied to the business profit, or surplus, of a business income. It is payable at the beginning of the financial year, though this is regarded as being the time at which the amount becomes clear. Ghanima and one-fifth tax of khums applies wherever gain or profit is involved. "Ghanima" has two meanings as mentioned above; the second meaning is illustrated by the common use of the Islamic banking term "al-ghunm bil-ghurm" meaning "gains accompany liability for loss or risk"

In 13th century Shia religion, the khums was divided into two portions. One portion went to the descendants of Muhammad, the other portion was divided equally with one part given to Imam and clergy, while the other part went to the orphaned and poor Muslims. The famous view of contemporary Faqihs is that the Imam's portion (during the Occultation (Islam)) is used in the fields that the Marja' Taqlid has outlined. The Imam would use it in those ways, such as reinforcing Islam and Seminary, promotion of Islam, building mosques in necessary situations, libraries and schools' affairs, assisting old people, and actually all blessing affairs in the order of their priority and their religious significance. Khums became a major source of income and financial independence for the clergy in Shia regions. This practice has continued among Shia Muslims.

Through a lengthy hadith recorded in Kitab al-Kafi (a Shia reference), Muhammad mentioned that those entitled to receive khums are his relatives whom Allah has mentioned in his words, "Warn your close relatives. They are the children of Abdul-Muttalib, men and women. None of the other families of Quraysh or the Arabs or their slaves are lawful to receive Khums. The charities of the masses of people are lawful for their slaves to consume. One whose mother is from the family of Banu Hashim and his father from the masses of people, the charities are lawful for such person to consume. Such a person is not entitled to receive from khums "because Allah, the Most High has said, 'Call them by [the names of] their fathers'".

It is narrated in Kitab al-Kafi that Imam Musa al-Kadhim would accept one dirham from the people, although he was one of the wealthiest in the city of Medina, to purify them. He compares this to Allah asking His creatures to lend to Him from their property, not because He is need, but rather it is His right as appointed guardian over His creatures.

Types

According to medieval Shia Muslim scholars Al-Tusi and Al-Hakim, seven items were subject to khums 20% tax:

1. Al-ghanima, booty seized during a raid and the spoils of war.
2. The profit or the surplus of the income.
3. The legitimately earned wealth which has become mixed with illegitimate wealth.
4. Al-madin, mines and mineral resources extracted anywhere within the Islamic state.
5. Al-ghaws, objects obtained from sea.
6. Al-kanz, treasure found.
7. The land which is transferred to a non-Muslim dhimmi when the latter buys it from a Muslim, and which was previously acquired by the Islamic state by a treaty of surrender by the dhimmis.

Sunni scholars have confined the khums 20% tax to apply on only two items,

1. Al-ghanima, the Arabic term khumus literally means one-fifth. They are referred to as “profits, property holdings, profits, and savings” based on the Qur’an and various hadiths. In other words, the Qur'an and the fifth appear in the Qur'an.
2. Al-madin, mines and mineral resources extracted anywhere within the Islamic state.

The Arabic word ghanima has been interpreted to have several meanings:

1. spoils of war, or war booty looted or confiscated from enemy / nonbelievers (of Islam)
2. profit
3. minerals or any other form of buried treasure

After paying the 20% khums tax, the remaining 80% of the booty seized, spoils of war and treasure found was distributed among the commanders and soldiers as a reward for their effort, participating in the raid, or going to war against non-Muslims. The origins of the khums, states Abdulaziz Sachedina, go back to "the pre-Islamic Arab custom wherein the chief was entitled to one fifth of the ghanima (booty) in addition to the safw al-ndl (the portion of the booty which especially attracted him). The remainder of the booty was normally divided among the raiders who had accompanied the chief, but the latter reserved the right to dispose of the ghanima as he chose".

Distribution

As the Quran mentions, khums should be paid to:

1. Allah: the share of Allah is devoted to the Prophet but some Sunni scholars believe that it should be devoted to the Prophet's relatives or Muslims in general
2. The Messenger of Allah: the Shia considered it should be paid to the prophet's successor, after his death
3. The near relative of the Messenger who the Shia know as Imam
4. The orphans
5. The needy
6. Stranded travelers

There are no major different views between Shia and Sunni scholars on how to distribute Khums.

Khums in history

Africa

Khums was practiced by Muslim commanders who raided African communities from the 8th century through the early 20th century. However, khums was treated as a concept and the share of booty transferred to the Islamic state was 50%. For example, in 1919, the West African Muslim ruler Hamman Yaji recorded the following in his diary,

"I raided the pagans of Rowa and captured 50 cattle and 33 slaves. We calculated my fifth share [khums] as 17 slaves and 25 cattle."

— Hamman Yaji, Translated by Humphrey Fisher

Similarly, from 8th to 10th century, the Berber people in North Africa were treated as pagans, raided and the booty of seized wealth and slaves were subject to khums.

Europe

From the 8th century onwards, Southern Europe became a target of raids and military campaigns from Morocco and by the Ottoman Sultanate. After the conquest of Cordoba by Muslim armies, khums (20%) of all moveable booty seized from Christians and Jews after the war was transferred to the caliphal treasury, the rest was distributed among the commanders and Muslim soldiers of the invading army. According to Musa Nusayr, the army commanders also set aside 20% of land vacated by non-Muslims to the caliph. The land that was surrendered by Christians and Jews, but not vacated, became subject to jizya payable by the dhimmis. However, Ibn Hazm states that Muslim soldiers did not set aside or pay khums from the looted property or riches from the annexed land, each kept the spoils for himself. This became one source of distrust and dispute between the Muslim rulers and clergy based in Africa and the new Caliphate of Cordoba in Southwestern Europe. Outside Spain, Ghanima and Fay were sought from Muslim conquests in Sicily, Greece and Caucasian region of Europe. Khums was paid from all seized movable property to the caliphal treasury.

India

From the 10th century through the 18th century, Muslim armies raided non-Muslim kingdoms of India. Some of these Muslim armies came from the northwest, consisting of Turko-Mongols, Persians and Afghans. In other times, these were commanders of Delhi Sultanate. War spoils and looted movable property from infidels (Hindus, Jains, Buddhists) was subject to khums. The 20% tax was transferred to the treasury of the sultanate, and the 80% was distributed among the commanders, mounted soldiers and foot soldiers. The mounted soldiers were given two to three times as much of the war booty as the foot soldiers. The collected war booty from the treasuries and temples of Hindus were an incentive for war, and the Khums (Ghanima tax) was a source of wealth for the sultans in India. One batch of loot was from Warangal, and it included the Koh-i-Noor, one of the largest known diamonds in human history.

See also

• Zakat
• Qard al-Hassan
• Jizya
• Kharaj
• Nisab
• Dhimmi
• List of battles of Muhammad
• Criticism of Twelver Shia Islam

External links

• Muḥammad ibn al-Ḥasan Ṭūsī, Concise Description of Islamic Law and Legal Opinions, p. 149, at Google Books, Sections 12 and 13, pages 149-151; 11th Century Shia views on Khums, Ghana'im and Anfal
• Abdulaziz Sachedina, Journal of Near Eastern Studies, Vol. 39, No. 4 (Oct., 1980), pp. 275–289; Al-Khums: The Fifth in the Imāmī Shīʿī Legal System
• Khums, An Islamic Tax
• Khums Calculator